LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 80TH LEGISLATIVE REGULAR SESSION
 
April 23, 2007

TO:
Honorable Fred Hill, Chair, House Committee on Local Government Ways & Means
 
FROM:
John S. O'Brien, Director, Legislative Budget Board
 
IN RE:
HB2687 by Haggerty (Relating to a protest to an appraisal review board for a failure of a chief appraiser or appraisal review board to give required notice.), Committee Report 1st House, Substituted

No fiscal implication to the State is anticipated.

The bill would amend Section 41.411 of the Tax Code to state the conditions under which the delinquency date for a property owner for purposes of paying taxes in advance of a district court appeal would be postponed.

 

Because the state is constitutionally prohibited from imposing a state property tax, there would be no direct fiscal impact on the state.

 

Passage of the bill would, in some circumstances, delay the payment of an undetermined amount of taxes to taxing units that would be paid at an earlier date under current law. The Comptroller's Property Tax Division does not receive or maintain information from appraisal districts or taxing units that would be helpful in determining the impact of the bill.

 

The bill would take effect January 1, 2008.


Local Government Impact

Passage of the bill would, in some circumstances, delay the payment of an undetermined amount of taxes to taxing units that would be paid at an earlier date under current law.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JOB, CT, SD, SJS